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      Hoyos Calderón, Mayra Alejandra; Rocha Rodríguez, Maritza Viviana; Duque Cruz, Oscar Yamith; Rodríguez Garay, Jeniffer Paola; Gómez Ramírez, Sonia Milena; Leiva Soto, Paola Andrea
      This article was developed from the interest to know the aspects that identify the seedbeds of the faculties of public accounting in the country, regarding its members, research lines, productivity, financing and training. ...
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      Acosta Sahamuel, Martha Giovanna
      Teaching, as a profession, takes into account intention and actions, as well as the reconfiguration of the parts involved: teacher and students. It helps building realities in environments defined by the culture, the ...
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      Hernández Esteve, Esteban
      The paper summarizes the conference that Professor Esteban Hernandez gave as part of the celebrations with which the Inter-American Development Bank commemorated the 400th anniversary of the birth of Miguel de Cervantes. ...
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      Cardona Hernández, Juan David; Hinestroza Rojas, Yuliana
      In order to expand the framework for understanding the role played by accounting in organizations, an analysis from the conceptual elements of the French theorist Pierre Bourdieu, analyzing the situation of an organization ...
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      Colombiano de Educación Contable, Observatorio
      This paper presents the arguments that justify the development and operation of the Colombian Observatory in Accounting Education (OCEC). The OCEC is an academic effort that seeks to create a space that fosters and supports ...
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      Ruíz Urquijo, Juan Carlos
      This paper makes a reflection on the relationship between organizational culture, environmental and building networks, since a theoretical framework from organizational, geographical and sociological theories, which seeks ...
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      Valero Zapata, Gloria; Díaz Jiménez, Michael Andrés; Bautista, Jairo Alonso
      For a decade now, the trend towards reflections, research and analysis on the educational field of accounting has increased in the academic literature in Colombia. The 26th edition of the journal Revista Activos publishes ...
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      Bautista, Jairo
      Editorial
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      Bautista, Jairo
      Editorial
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      Daza Delgado, Daniel Darío; Altamar Romero, David Esteban
      With the coming into force of the International Financial Reporting Standards (IFRS) it is necessary to analyze the current accounting environment of Colombian companies, and especially, the dynamic they have undertaken ...
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      Valderrama Prieto, Marcos Ancisar; Duque Cruz, Oscar Yamith; Moreno Sánchez, Gabriel Enrique; Patiño Jacinto, Ruth Alejandra
      This paper is an analysis of some curricular categories proposed: pedagogy, curriculum, professor, student, training purposes, quality in education and research. These categories are not exhaustive, they are framed within ...
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      Guerrero Ortiz, Diana Marcela; Contreras Cuervo, William Enrique
      The transition from costs accounting to management accounting was a process of changes which took place in a highly unstable environment and which required new types of information for organization management. Moreover, ...
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      Duque Cruz, Óscar Yamith; Ramírez Aristizábal, Fidel Mauricio
      This paper exposes the axes that led the research “Schools and meaning: understanding based on teacher accounts and in the light of Frankl’s principles”. The objective is to communicate the understanding of descriptions ...
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      Arrarte Mera, Raúl
      This research has the general objective to review the implementation of the new nine basic generally accepted accounting principles. The inquiry is analytical-explanatory documentary, and books, international accounting ...
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      Díaz Montaño, Evelyn Ivonne
      Management decisions within the framework of business activities have an impact on nature, causing transformations which make evident social, cultural, economic and political changes inside both, communities and the ...
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      Duque Gutiérrez, Gustavo Enrique
      This work seeks to analyze the performance and requirements of the method of hedge accounting under the regulatory framework of the International Financial Reporting Standards [IFRS] to SMEs, for which several important ...
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      Gómez Zapata, Yuliana
      This paper has as main concern the conceptual discussion regarding the teachability in accounting from a critical review, i.e., the need to understand the particular forms on which accounting is taught, so that it contributes ...
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      Parra Acosta, José Fabián; González Gómez, Diego Mauricio; Dulbecco, Sara
      This paper presents an analysis from the health economics, particularly the future cost of health in France, taking as central theme what is stated by French researcher Gérard Cornilleau in his article Quel sera le coût ...
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      Rico Bonilla, Carlos Orlando
      This document describes some approaches from recent literature to insider training and corporate governance mechanisms to prevent and decrease it inside the organizational culture. The article reviews the most recent ...
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      Bernal Cano, Martha Milena; Villa López, Andrea
      Child pornography is a social scourge and in Colombia its dissemination through internet is criminalized. According to Law 1336 of 2009 “who feeds internet data bases with child pornography, with or without profit motive” ...